https://www.taxtmi.com/caselaws?id=463762 ITAT, Pune (AT) allowed the assessee's deduction under s.36(1)(va) read with s.43B for the impugned AY, holding that due to precedents of the SC and Bombay HC the claim falls within protection despite subsequent amendments requiring deposit by the statutory due date from AY 2021-22 onward. The bench directed the AO/CPC to allow the deduction as claimed in the return and allowed the assessee's appeal. en-us Mon, 05 Sep 2022 00:00:00 +0530 Tue, 16 Sep 2025 00:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463762 ITAT, Pune (AT) allowed the assessee's deduction under s.36(1)(va) read with s.43B for the impugned AY, holding that due to precedents of the SC and Bombay HC the claim falls within protection despite subsequent amendments requiring deposit by the statutory due date from AY 2021-22 onward. The bench directed the AO/CPC to allow the deduction as claimed in the return and allowed the assessee's appeal. Case-Laws Income Tax Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463762